国有商业、粮食企业会计决算是国家财政决算的重要组成部分,是加强企业财会管理、监督企业财会活动的重要手段。现将1994年度国有商业、粮食企业年度会计决算编审工作的有关事项通知如下:一、认真做好新税制后的财务处理工作为了保证新税制健康运行而不发生偏差,财政部 State-owned commercial and food enterprises accounting final accounts is an important part of the state financial accounts, is to strengthen the accounting management of enterprises, an important means of supervision of enterprise accounting activities. We hereby notify you of the relevant matters concerning the compilation and examination of the annual accounting final accounts of the state-owned commercial enterprises and grain enterprises in 1994 as follows: I. Doing a Good Job of Financial Management after the New Tax System In order to ensure the healthy operation of the new tax system without any deviation, the Ministry of Finance